French Business Law - French Legislation

Article R822-23 of the French Commercial code

November 4, 2023

Statutory auditors who have not carried out an audit certification engagement for three consecutive years and who have not complied during that period with the obligation provided for in I of Article L. 822-4 declare to the regional compagnie des commissaires aux comptes to which they belong, prior to accepting a new audit engagement, the conditions under which they have satisfied the specific continuing education obligation referred to in Article…

Article R822-24 of the French Commercial code

November 4, 2023

Natural persons who are members of the company and practise the profession on an individual basis must act under their family name, to the exclusion of any pseudonym or impersonal title.

Article R822-25 of the French Commercial code

November 4, 2023

Any member of a regional council or of the national council who, without a valid reason, refuses or abstains from fulfilling the obligations or carrying out the work required by the normal operation of the council or the company, shall be deemed to have resigned from the council of which he is a member, without prejudice to any disciplinary action to which he may be subject for the same reason.

Article R822-26 of the French Commercial code

November 4, 2023

I.-When a statutory auditor registered on the list mentioned in I of Article L. 822-1 has not declared the information mentioned in Article R. 821-14-7 or paid the contributions due under Article L. 821-6-1, the High Council shall give formal notice to the interested party to comply with its obligations within thirty days of receipt of the act. If the situation is not remedied within this timeframe, the Haut Conseil…

Article R822-27 of the French Commercial code

November 4, 2023

Any registered statutory auditor may request to be temporarily omitted from the list mentioned in I of article L. 822-1. The request, sent to the regional council by registered letter with acknowledgement of receipt, must state the reasons and indicate in particular the new activity that the interested party proposes to pursue and the date on which he wishes to temporarily withdraw from the company. The Regional Council shall forward…

Article R822-28 of the French Commercial code

November 4, 2023

The High Council will grant the request, omitting the person concerned from the list, if it appears that his new activity or his behaviour is not such as to undermine the moral interests of the profession. As from the notification of the decision pronouncing the omission from the list, the person concerned is no longer a member of the profession. He may not practise in his own name and under…

Article R822-29 of the French Commercial code

November 4, 2023

The statutory auditor omitted from the list pursuant to articles R. 822-25, R. 822-26 and R. 822-28 may apply for re-registration in accordance with the procedure set out in Section 1 of Chapter II of this Title, provided that the contributions due at the date of omission are up to date. The conditions of professional aptitude are assessed in accordance with the provisions in force on the day of his…

Article R822-30 of the French Commercial code

November 4, 2023

The title of honorary statutory auditor may be conferred by the regional council on members of the company whose resignation has been accepted, who have been registered on the list for at least twenty years and who have had sufficient professional activity during the period of their registration. Honorary statutory auditors remain subject to disciplinary jurisdiction. Their rights and duties are determined by the second sentence of Article 3 and…

Article R822-31 of the French Commercial code

November 4, 2023

The activity of statutory auditor carried out on an individual basis under the conditions provided for by this title entails the affiliation of the person carrying it out to the autonomous organisation for old-age benefits for the liberal professions instituted by the article L. 621-3 du code de la sécurité sociale.

Article R822-32 of the French Commercial code

November 4, 2023

The organisational and operational procedures for statutory auditors, whether in their own name or in the form of a company, must enable the statutory auditor to comply with legal and regulatory requirements and those of the code of ethics, and to provide the best possible risk prevention and proper performance of the audit. They must take account of the scale and complexity of the activities carried out within these structures.

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French Commercial code

Article R822-23 of the French Commercial code

Article R822-24 of the French Commercial code

Article R822-25 of the French Commercial code

Article R822-26 of the French Commercial code

Article R822-27 of the French Commercial code

Article R822-28 of the French Commercial code

Article R822-29 of the French Commercial code

Article R822-30 of the French Commercial code

Article R822-31 of the French Commercial code

Article R822-32 of the French Commercial code

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French Commercial code

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